Key data
| Regulation | Commission Implementing Regulation (EU) 2026/2310 |
|---|---|
| CELEX Reference | CELEX:32026R2310 |
| Publication | October 21, 2026 |
| Entry into force | October 19, 2026 |
| Legal basis | Article 18 of Regulation (EU) 2016/1037 (anti-subsidy) |
| Repealed measure | Definitive compensatory duties on solar glass originating from China |
| Affected parties | Importers of Chinese solar glass, photovoltaic panel manufacturers, solar energy sector |
| Category | Energy |
| Year | 2026 |
European importers of Chinese solar glass have been operating since October 19, 2026 without the definitive compensatory duties that previously increased their purchases. The Commission Implementing Regulation (EU) 2026/2310, published on October 21, 2026, repeals these duties following a reconsideration upon expiry conducted under Article 18 of Regulation (EU) 2016/1037 on anti-subsidy measures.
The conclusion of the review is clear: maintaining compensatory duties was no longer necessary to protect European industry. This means that solar glass of Chinese origin now enters the EU without this additional cost, with direct consequences for the photovoltaic sector value chain.
What does this regulation establish?
Compensatory duties are levies that the EU imposes on imported products when it is detected that the country of origin subsidizes them in a way that distorts competition. In the case of Chinese solar glass, these duties were in force to compensate for the advantages that Chinese manufacturers obtained thanks to government subsidies.
Regulation (EU) 2016/1037 requires periodic review of whether these measures remain necessary. When a compensatory duty reaches its expiry date, a reconsideration process—the so-called "sunset review"—is opened to determine whether removing the duty would cause renewed harm to European industry.
In this case, the European Commission concluded that maintaining the duties was no longer necessary to protect EU producers. Therefore, Regulation 2026/2310 repeals them effective October 19, 2026.
| Previous situation | Situation from 19/10/2026 |
|---|---|
| Definitive compensatory duties applicable to imports of solar glass originating from China | Definitive compensatory duties repealed: imports without this additional levy |
| Higher acquisition cost for European importers of Chinese solar glass | Reduced acquisition cost of Chinese solar glass |
| Tariff protection for European solar glass producers | European producers without tariff protection against Chinese solar glass |
Economic and operational impact
The elimination of compensatory duties has effects in two opposite directions depending on the company profile:
- Importers and buyers of Chinese solar glass: direct reduction in material acquisition costs. This can translate into improved margins, reduced selling price to end customers, or greater competitiveness in photovoltaic project tenders.
- Photovoltaic panel manufacturers: the reduction in solar glass prices—a key component in module manufacturing—can improve production cost structure.
- Photovoltaic system installers: if savings are passed along the chain, they can access cheaper materials, improving project profitability.
- European solar glass producers: negative impact. They lose the competitive advantage granted by the tariff against Chinese products. They may face increased price pressure and intensified competition.
From an operational perspective, importers must update their customs procedures to reflect the elimination of the duty. Incorrectly applying the old tariff code or continuing to provision the cost of compensatory duty in operations can generate financial inefficiencies or errors in import declarations.
Who does it affect?
- Importers of solar glass originating from China with operations in the EU: directly affected in their costs and customs procedures.
- Photovoltaic panel manufacturers that use Chinese solar glass as raw material or component.
- Installers and promoters of solar energy projects that purchase modules manufactured with this material.
- European solar glass producers that competed with Chinese products under tariff protection.
- Purchasing, logistics, and customs departments of companies in the energy and photovoltaic sector that manage imports from China.
- Customs advisors and customs agents that process import declarations for this type of material.
Practical example
A Spanish photovoltaic module manufacturer regularly imports solar glass from China. Until October 18, 2026, each imported batch bore, in addition to ordinary tariffs, the definitive compensatory duties established by EU anti-subsidy regulations.
From October 19, 2026 onwards, that same company can import Chinese solar glass without paying this additional levy. The savings materialize directly in the cost of each import operation. If the company passes this savings to the price of its modules, it gains competitiveness against manufacturers from other countries that do not benefit from this change. If it retains it as margin, it improves its operational profitability.
On the other hand, this company's customs department must review its declarations and ensure that it no longer applies the code or rate corresponding to the repealed compensatory duty. Maintaining the old procedure could generate undue payments or discrepancies with the Tax Agency.
What should companies do now?
- Update customs procedures: review import declarations for Chinese solar glass to eliminate the application of repealed definitive compensatory duties, effective October 19, 2026.
- Review purchase contracts and conditions with Chinese suppliers: if the agreed price included a provision for tariff costs, renegotiate or adjust conditions to capture the savings.
- Update cost provisions and financial models: finance and controlling departments should eliminate the compensatory duty cost from their import projections.
- Inform the customs agent or logistics operator: ensure that third parties managing imports are aware of the change and correctly apply the new tariff situation.
- Evaluate competitive impact: European solar glass producers should analyze how the loss of tariff protection affects their market position and consider adaptation measures.
- Monitor possible new measures: the European Commission may initiate new anti-subsidy investigations if the competitive situation changes. Monitoring the EU Official Journal is recommended to anticipate future changes.
Frequently asked questions
From when can Chinese solar glass be imported without compensatory duties?
The definitive compensatory duties are repealed effective October 19, 2026, the date of entry into force of Commission Implementing Regulation (EU) 2026/2310. Imports made from that date onwards should not bear this additional levy.
Why has the EU eliminated these tariffs on Chinese solar glass?
Following a reconsideration upon expiry conducted in accordance with Article 18 of Regulation (EU) 2016/1037, the European Commission concluded that maintaining compensatory duties was no longer necessary to protect European solar glass producing industry. As it was not established that removing the duty would cause renewed harm, it was decided to repeal it.
What should importers of Chinese solar glass do with their customs procedures?
They must update their import declarations to not apply the repealed compensatory duties. They should also inform their customs agents and logistics operators of the change, and review contracts with Chinese suppliers if the price included a provision for tariff costs.
How does this measure affect European solar glass manufacturers?
European solar glass producers lose the tariff protection that compensatory duties offered them against Chinese products. This may intensify price competition and pressure their margins, so they should evaluate their competitive position and possible adaptation measures.
Can the EU reimpose tariffs on Chinese solar glass in the future?
Yes. The European Commission can initiate new anti-subsidy investigations at any time if new subsidy practices are detected that distort competition. The legal framework of Regulation (EU) 2016/1037 remains in force and allows for new compensatory measures if the facts justify it.
Official source
Consult complete regulation at official source
Notice: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://eur-lex.europa.eu/./legal-content/AUTO/?uri=CELEX:32026R2310
